Irs Exempt Organizations Rulings And Agreements

Revenue Ruling 55-495 PDF: Modified Revenue Ruling 75-199 PDF: An organization that provides for the payment of benefits to members or their loved ones, but does not operate under the Lodge system or for the exclusive benefit of an organization that works in this way, is not exempt from the tax under Section 501 (c) (8), but is exempt from tax in accordance with Section 501(c) (4). Revenue Ruling 74-99 PDF: In order to qualify for an exemption under Section 501 (c) (4) of the Code, an association of homeowners (1) must serve a “community” with a reasonably identifiable relationship to an area normally considered government, 2) must not carry out activities geared towards the outdoor maintenance of private dwellings and (3) the public spaces or facilities it maintains and maintains and maintains. , must be intended for the use and enjoyment of the public. Revenue Ruling 72-102 PDF [link] modified. Turnover Judgment 74-281 PDF: Retired workers who were members of a workers` association at the time of retirement are workers within the meaning of Section 501, paragraph 4, of the Code; Therefore, an otherwise qualified local workers` association, which allows these individuals to join, may be granted leave under this section. Revenue Ruling 73-455 PDF: A non-profit foundation described in Section 4947 (a) (1) of the Code, which made contributions to a private foundation that exceeded the section 507(d) limit (d) (2), does not make a substantial contribution within the meaning of Section 4941 for the purposes of the self-negotiation trade tax. The exception in Section 1.507-6 (a) (a) (2) of the Regulations for Organizations covered in Section 501 (c) (3) also applies to non-exempt utilities. Revenue Ruling 68-59 PDF: An exempt organization must exclude the specific deduction of $1,000 under code Section 512 (b) (12) for calculating its net operating loss in accordance with Section 172. Appendix A of the 2020-5 revenue procedure lists the user fees required for letters of finding and private mail-order decisions. Revenue Ruling 75-197 PDF: A non-profit organization that operates a free computerized donor licence system to facilitate organ transplantation after the death of a donor is qualified for a Section 501 (c) exemption (3). Revenue Ruling 67-394 PDF: An organization of small licensed credit companies may benefit from an exemption under section 501 (c) (6) if it is incorporated and operated as described above.

Revenue Ruling 74-116 PDF: An organization whose affiliation is limited to organizations that own, lease or use a particular type of computer and whose activities are designed to keep members informed of current scientific and technical data of particular interest as a computer user is not exempt from tax in accordance with section 501 (c) (3) of the code. Revenue Ruling 74-361 PDF: A non-profit organization created as a volunteer firefighter to provide fire protection and ambulance services to a municipality is qualified for the exemption under Section 501 (c) (3) of the code and contributions to the organization are deductible in accordance with Section 170. The organization may also be exempted as a social assistance agency in accordance with Section 501, paragraph 4. In addition, weekly public dances under Section 513, point a) (1), are not unrelated activity.